XRechnung
XRechnung - German E-Invoice Standard
Germany's national e-invoice standard based on EN 16931
Quick Facts
Scope
Germany
Status
active
Effective Date
2020-04-01
Applies To
DE
Overview
XRechnung is Germany's national e-invoice standard, implementing the European EN 16931 norm with German-specific extensions. It is mandatory for invoices to German federal authorities and will be central to the upcoming B2B mandate.
Background
Germany developed XRechnung to comply with EU Directive 2014/55/EU while addressing national requirements. The standard has been mandatory for federal B2G invoicing since November 2020 and is maintained by KoSIT (Koordinierungsstelle für IT-Standards).
Key Requirements
XRechnung invoices must include a Leitweg-ID (routing ID) for B2G submissions, proper VAT details per German law, and comply with EN 16931 core requirements plus German CIUS extensions. The KoSIT provides validation tools to check compliance.
- EN 16931 compliant with German CIUS extensions
- Leitweg-ID for routing to public authorities
- Submission via ZRE or OZG-RE portals
- Both UBL and CII syntax supported
Technical Specifications
To implement XRechnung: ensure your invoicing system supports UBL 2.1 or CII, add required German fields (Leitweg-ID, payment instructions), validate using KoSIT tools, and submit via ZRE (federal) or OZG-RE (state) portals. Many ERP systems offer XRechnung modules.
- XRechnung CIUS version 3.0+
- UBL 2.1 or UN/CEFACT CII syntax
- Kosit validation tool
- Peppol BIS compatible
Business Impact
XRechnung compliance is essential for any business selling to German public sector. With the upcoming B2B mandate, all German businesses will need XRechnung capability by 2027, making early adoption advantageous.
Related Regulations & Standards
Official Source
View the official documentation
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